§ 23-182. Credits.

(a)

An applicant shall be entitled to a credit against an impact fee assessed pursuant to this article in an amount equal to the actual, reasonable, incurred cost of improvements or value of land contributed for a parks and recreation facility, provided that each of the following criteria has been satisfied:

(1)

The parks and recreation facility or project is included in the then existing five-year capital improvement program;

(2)

The improvement or contribution of land was required by the county as a condition of a development permit issued by the county;

(3)

The improvement or contribution of land is deemed acceptable to the manager of the parks and recreation division;

(4)

For a contribution of land, the land is at least twenty (20) acres in size or, if it is less than twenty (20) acres in size, the land is for a specialty park, such as, but not limited to, a boat ramp or a trail segment;

(5)

The improvement or contribution of land was made directly by the applicant; and

(6)

A developer's agreement setting forth the terms and conditions of the award of the credit has been executed and approved by the BCC.

(b)

Except as may be otherwise provided under the comprehensive plan or the Orange County Code, including the Village Land Use Classification Implementation in Chapter 30 and the Village Planned Development Code in Chapter 38 (Horizon West), the cost of improvements shall be based on the actual cost of improvements as certified by a licensed professional engineer or a licensed professional architect, and approved by the county.

(c)

Except as may be otherwise provided under the comprehensive plan or the Orange County Code, including the Village Land Use Classification Implementation in Chapter 30 and the Village Planned Development Code in Chapter 38 (Horizon West), the value of a contribution of land shall be based on the following criteria:

(1)

A pro rata share of the appraised land value of the parent tract (which land value is based on the "date of valuation" as defined in subsection (c)(2)), as determined by an appraiser with an M.A.I. designation, who is acceptable to the county, was selected and paid for by the applicant, and used accepted appraisal techniques. The appraisal must meet the Uniform Standards of Professional Appraisal Practice. If the appraisal does not conform to the requirements of this article and the applicable Orange County Administrative Regulations, the appraisal shall be corrected and resubmitted. In the event the county accepts the methodology of the appraisal but disagrees with the appraised value, it may engage another appraiser and the value, for purposes of impact fee credit calculation, shall be an amount equal to the average of the two (2) appraisals. In the alternative, the appraised land value of the parent tract may be as negotiated and stated as a specific dollar value on a per-acre basis in a developer's agreement between the applicant and the county.

(2)

As used in this section, "date of valuation" shall mean:

a.

For residential projects that enter into a developer's agreement with the county pertaining to a condition of development requiring the contribution of land, the date of valuation shall include a determination of the land use to be used in the evaluation and shall be calculated as either an agreed upon date or the day before the date on which the developer's agreement becomes effective. The developer's agreement shall specifically state the date of valuation and the determined land use to be used in the evaluation, or in the alternative, the developer's agreement may state as a specific dollar value the negotiated appraised land value of the parent parcel on a per-acre basis.

b.

For projects where valuation is not stated in a developer's agreement that are zoned or are being rezoned to planned development (PD) and:

i.

The PD has no land use approval, provided the land use approval imposes a condition of development requiring the contribution of land, the date of valuation shall be the day before the date of the land use approval.

ii.

The PD has land use approval and is seeking either a preliminary subdivision plan or development plan approval then:

a)

Provided the existing land use plan imposed a condition of development requiring the contribution of land, the date of valuation shall be the day before the date of the land use approval.

b)

If the existing land use plan did not impose a condition of development requiring the contribution of land, but the preliminary subdivision plan and/or the development plan imposes a condition of development requiring the contribution of land, the date of valuation shall be the day before the date of the development plan approval.

c.

For projects that are in conventional zoning districts and are subject to the Subdivision Regulations, Orange County Code, Chapter 34, then provided the preliminary subdivision plan imposed a condition of development requiring the contribution of land, the date of valuation shall be the day before the date of the rezoning of the property.

d.

For projects that are in conventional zoning districts and subject to the Orange County Site Development Ordinance (sometimes referred to as the Commercial Site Plan Process), Orange County Code, Chapter 30, Article VIII, and the project has an existing plan or a proposed plan of which approval by the county requires the contribution of land, the date of valuation shall be the day before the date of the rezoning of the property.

e.

In applying subsections (c)(2)b., (c)(2)c., and (c)(2)d. above, on the date of valuation no consideration shall be given to the proposed land use and/or zoning pending under the requested application; in other words, only the actual land use/zoning existing on the date of valuation shall be utilized for calculating value.

(d)

An applicant shall apply for the credit for an improvement or contribution not later than the date of issuance of the project's first building permit for vertical construction.

(e)

An applicant is not entitled to use any portion of a credit account granted pursuant to this section to obtain a refund for impact fees that were previously paid for building permits issued prior to the date of the county's receipt of the credit application, unless the applicant has entered into an agreement with the county that provides otherwise.

(f)

A portion or all of a credit account may be assigned and reassigned under terms and conditions acceptable to the county.

(g)

Except in the case of a good faith mistake, if an applicant pays the impact fee when a credit could have been used, the applicant is not entitled to a refund for the impact fees paid.

(Ord. No. 2006-03 , § 1, 2-7-06; Ord. No. 2012-17 , § 1, 10-30-12; Ord. No. 2018-03 , § 1, 1-9-18)